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TAX$2$SYLLABUS$ASSOCIATE$DEAN$LILY$K.

$GRUBA$S/Y$201392014$

INDIVIDUAL!TAXPAYERS!
!
! RESIDENT! NON, RESIDENT! NON, NON, ALIEN!
CITIZEN! RESIDENT! ALIEN! RESIDENT! RESIDENT! INDIVIDUAL!
CITIZEN! ALIEN! ALIEN!NOT! ENGAGED!IN!
ENGAGED!IN! ENGAGED!IN! SPECIAL!
TRADE! TRADE!OR! INDUSTRIES1!
OR!BUSINESS! BUSINESS!IN!
IN!THE! THE!
PHILIPPINES! PHILIPPINES!
TAXABLE!INCOME! Within!and! Within! Within! Within! :::! :::!
Without!
! 5:32%! 5:32%! 5:32%! 5:32%! :::! :::!
! ! ! !
Sec.!24(A)! Sec.!24(A)! Sec.!24(A)! Sec.!25(A)!
GROSS!INCOME! :::! :::! :::! :::! Within! Within!
! :::! :::! :::! :::! 25%! 15%!
! !
Sec.!25(B)! Sec.!25(C:E)!
! ! ! ! ! ! !
PASSIVE!INCOME! ! ! ! ! ! !
Interest! from! currency! bank! deposit! and! yield! or! 20%!final!tax! 20%!final!tax! 20%!final!tax! 20%!final!tax! ! !
any! other! monetary! benefit! from! deposit! ! ! !
substitutes! and! from! trust! funds! and! similar! Sec.!24(B)(1)! Sec.!24(B)(1)! Sec.!24(B)(1)!
arrangements!
Royalties! on! books! and! other! literary! works! and! 10%!final!tax! 10%!final!tax! 10%!final!tax! 10%!final!tax! ! !
musical!compositions! ! ! ! !
!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!
1!Examples:!alien!individuals!employed!by!(1)!regional!or!area!headquarters!and!regional!operating!headquarters!of!multinational!companies,!(2)!offshore!

banking!units,!and!(3)!petroleum!service!contractors!and!subcontractors.!

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TAX$2$SYLLABUS$ASSOCIATE$DEAN$LILY$K.$GRUBA$S/Y$201392014$

Sec.!24(B)(1)! Sec.!24(B)(1)! Sec.!24(B)(1)! Sec.!24(B)(1)!


Royalties!in!any!other!form! 20%!final!tax! 20%!final!tax! 20%!final!tax! 20%!final!tax! ! !
! ! !
Sec.!24(B)(1)! Sec.!24(B)(1)! Sec.!24(B)(1)!
Prizes!amounting!to!more!than!Php!10,000! 20%!final!tax! 20%!final!tax! 20%!final!tax! 20%!final!tax! ! !
! ! !
Sec.!24(B)(1)! Sec.!24(B)(1)! Sec.!24(B)(1)!
Other! winnings! derived! from! sources! within! the! 20%!final!tax! 20%!final!tax! 20%!final!tax! 20%!final!tax! ! !
Philippines!(except!PCSO!and!Lotto!winnings)! ! ! !
Sec.!24(B)(1)! Sec.!24(B)(1)! Sec.!24(B)(1)!
Interest! from! a! depository! bank! under! the! 7!%!final! 7!%!final! 7!%!final! :::! :::! !
expanded!foreign!currency!deposit!system! tax! tax! tax!
! ! !
Sec.!24(B)(1)! Sec.!24(B)(1)! Sec.!24(B)(1)!
Interest! from! long:term! deposit! or! investment! in! Exempt! Exempt! Exempt! Exempt! ! !
the! form! of! savings,! common! or! individual! trust! ! ! !
funds,!deposit!substitutes,!investment!management! Sec.!24(B)(1)! Sec.!24(B)(1)! Sec.!24(B)(1)!
accounts!and!other!investments!evidenced!by!BSP:
approved!certificates!(provided!the!holding!period!
is!not!less!than!5!years)!
Cash!and!property!dividends! 10%!final!tax! 10%!final!tax! 10%!final!tax! 20%!final!tax! ! !
! ! !
Sec.!24(B)(2)! Sec.!24(B)(2)! Sec.!24(B)(2)!
Capital! gains! from! sale! of! shares! of! stock! in! a! 5:10%!final! 5:10%!final! 5:10%!final! 5:10%!final!tax! 5:10%!final!tax! 5:10%!final!
domestic!corporation! tax! tax! tax! tax!
! ! !
Sec.!24(C)! Sec.!24(C)! Sec.!24(C)!
Capital!gains!from!sale!of!real!property!situated!in! 6%!final!tax! 6%!final!tax! 6%!final!tax! 6%!final!tax! 6%!final!tax! 6%!final!tax!
the!Philippines! ! ! !
Sec.!24(D)! Sec.!24(D)! Sec.!24(D)!

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TAX$2$SYLLABUS$ASSOCIATE$DEAN$LILY$K.$GRUBA$S/Y$201392014$

!
CORPORATION:TAXPAYERS!
!
! DOMESTIC!CORPORATION! RESIDENT!FOREIGN! NON,RESIDENT!FOREIGN!
CORPORATION! CORPORATION!
TAXABLE!INCOME! Within!and!Without! Within! :::!
! 30%! 30%! :::!
! !
Sec.!27! Sec.!28(A)!
GROSS!INCOME! ***! :::! Within!
! In!the!alternative,!a!domestic! :::! 30%!
corporation!may!be!taxed!at!a! !
rate!of!15%!of!its!gross! Sec.!28(B)!
income,!subject!to!the!
presence!of!the!conditions!
enumerated!in!Sec.!27,!4th!
paragraph!
! ! ! !
PASSIVE!INCOME! ! ! !
Interest!on!currency!bank!deposits!and!yield!or!any! 20%!final!tax! 20%!final!tax! Shall!form!part!of!the!gross!
other! monetary! benefit! from! deposit! substitutes! ! ! income!subject!to!the!regular!
and!from!trust!funds!and!similar!arrangements! Sec.!27(D)(1)! Sec.!28(A)(7)(a)! 30%!tax!rate!
!
Sec.!28(B)(1)!
Royalties! derived! from! sources! within! the! 20%!final!tax! 20%!final!tax! Shall!form!part!of!the!gross!
Philippines! ! ! income!subject!to!the!regular!
Sec.!27(D)(1)! Sec.!28(A)(7)(a)! 30%!tax!rate!
!
Sec.!28(B)(1)!
Interest! income! derived! from! a! depository! bank! 7!%!final!tax! 7!%!final!tax! Exempt!

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under! the! expanded! foreign! currency! deposit! ! !


system!(EFCDS)! Sec.!27(D)(1)! Sec.!28(A)(7)(a)!
Interest! income! derived! by! a! depository! bank! Shall!form!part!of!the!taxable! Shall!form!part!of!the!taxable! :::!
under! the! EFCDS! from! foreign! currency! income!subject!to!the!regular! income!subject!to!the!regular!
transactions! with! non:residents,! offshore! banking! 30%!tax!rate! 30%!tax!rate!
units! in! the! Philippines,! local! commercial! banks! ! !
and!other!banks!under!the!EFCDS! Sec.!27(D)(3)! Sec.!28(A)(7)(b)!
Interest! income! derived! by! a! depository! bank! 10%!final!tax! 10%!final!tax! :::!
under! the! EFCDS! from! foreign! currency! ! !
transactions! with! residents! other! than! offshore! Sec.!27(D)(3)! Sec.!28(A)(7)(b)!
banking! units! in! the! Philippines! and! other! !
depository!banks!under!the!EFCDS!
Capital! gains! from! sale! of! shares! of! stock! in! a! 5:10%!final!tax! 5:10%!final!tax! 5:10%!final!tax!
domestic!corporation! ! ! !
Sec.!27(D)(2)! Sec.!28(A)(7)(c)! Sec.!28(B)(5)(c)!
Capital!gains!from!sale!of!real!property!situated!in! 6%!final!tax! :::! :::!
the!Philippines! !
Sec.!27(D)(5)!
Intercorporate! dividends! from! a! domestic! Exempt! Exempt! 15%!final!tax!subject!to!certain!
corporation! ! ! conditions!
Sec.!27(D)(4)! Sec.!28(A)(7)(d)! !
Sec.!28(B)(5)(b)!
Interest!on!foreign!loans! :::! :::! 20%!final!tax!
!
Sec.!28(B)(5)(a)!
!

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TAX$2$SYLLABUS$ASSOCIATE$DEAN$LILY$K.$GRUBA$S/Y$201392014$

Special!Types!of!Domestic!Corporations!
!
PROPRIETARY!EDUCATIONAL!INSTITUTIONS! 10%! Taxable!income!
AND!HOSPITALS! Sec.!27(B)!
!
Special!Types!of!Resident!Foreign!Corporations!
!
INTERNATIONAL!AIR!CARRIER! 2!%! Gross!Philippine!Billings!
Sec.!28(A)(3)(a)!
INTERNATIONAL!SHIPPING!COMPANY! 2!%! Gross!Philippine!Billings!
Sec.!28(A)(3)(b)!
REGIONAL!OPERATING!HEADQUARTER! 10%! Taxable!income!
Sec.!28(A)(6)(b)!
BRANCH!OFFICE!IN!THE!PHILIPPINES! 15%! Total!profits!earmarked!for!remittance!without!ay!
Sec.!28(A)(5)! deduction!for!the!tax!component!
!
Special!Types!of!Non:Resident!Foreign!Corporations!
!
CINEMATOGRAPHIC!FILM!OWNER,!LESSOR!OR! 25%! Gross!income!from!sources!within!the!Philippines!
DISTRIBUTOR! Sec.!28(B)(2)!
OWNER!OR!LESSOR!OF!VESSEL!CHARTERED!BY! 4!%! Gross!rentals!or!fees!from!leases!or!charters!to!
PHILIPPINE!NATIONALS! Sec.!28(B)(3)! Filipino!citizens!or!corporations!
OWNER!OR!LESSOR!OF!AIRCRAFT,! 7!%! Gross!rentals!or!fees!
MACHINERIES!AND!OTHER!EQUIPMENT! Sec.!28(B)(4)!
!

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